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Tax Learning Suite

Upcoming seminars in November 2020

Upcoming seminars in November 2020

Malta Tax Updates

Malta Tax Updates

5 November 2020

Maltese tax law is changing rapidly and this requires people working in the industry and service providers to be aware of such changes.

The session will provide an overview of the main changes to Maltese tax law . The topics to be covered include the Consolidated Group (Income Tax) Rules and changes to Malta's Participation Exemption. The session will also touch upon other recent changes in the domestic tax field and will provide an overview on additional tax compliance requirements imposed on taxpayers in response to newly introduced tax laws such as CFC, Interest Limitation and the requirement to disclose beneficial ownership details.

International Tax Updates

International Tax Updates

24 November 2020

During this session we will discuss the salient updates from the international tax arena, concentrating both on EU initiatives and beyond. Our discussion will start off with the highly topical Mandatory Disclosure Rules, affecting all intermediaries (including lawyers, accountants, advisors and other CSPs) that are in one way or another assisting in cross-border arrangements. We will briefly outline the new obligations arising from DAC6, discuss the most relevant hallmarks and touch upon the important deadlines.

We will then concentrate on the EU's Anti-Tax Avoidance Directive and the rules that have entered into effect both in January 2019 and in January 2020, discussing practical examples and highlighting the key risks and implications for the Maltese tax scenario.

Subsequently, we will zoom in on the Principal Purpose Test that has been introduced through the multilateral instrument and which will impinge upon the great majority of tax treaties by introducing an additional layer that should be tested whenever treaty benefits are being claimed. Finally, our panel will discuss the OECD and EU initiatives with respect to the digital economy, the progress so far and what we expect to see in the near future in this space.

Incentive Schemes for Maltese Companies

Incentive Schemes for Maltese Companies

3 December 2020

Maltese companies may benefit from various incentive schemes which are aimed to incentivise them to undertake investments of various kinds, be it for the growth of the enterprise, diversification, research and development projects and the provision of training programmes to employees amongst others.

This session will provide an overview of the main incentive schemes applicable to Maltese companies which are available through the Malta Enterprise as well as EU funding. This includes an overview of the eligibility criteria for companies to be able to benefit from such schemes and the main concepts to determine the amount of aid which may be provided through such schemes.

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